Valor justo de madeira em pé no contexto da IAS 41: um estudo de caso com Pinus radiata

Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterprises; in the case of small enterprises there are no tangible data to know what the method of valuation of its assets. To provide a critical assessment of the valuation methods commonly used for the valuation of forests, this paper has two objectives. First, to evaluate compatibility of valuation criteria based on the fair value method of the biological assets of forest companies after adopting the International Financial Reporting System (IFRS), and second, to establish a method for the proper use of IAS 41 (International Accounting Standard) in the forestry sector through case studies in Chile. Fair value was determined according to IAS 41, in an immature plantation (eight years) established with Pinus radiata, using the “cost approach” and the “income approach”. The main findings suggest that the estimation of fair value using the “income approach” valuation method becomes more precise the younger the stand, i.e. calculating fair value based on the net present value of the stand, promises more accuracy. Nonetheless, the use of growth and yield simulation software for stands of exotic species, impede widespread use of this method. Results indicate the need to harmonize methodological criteria to measure fair value in crops of forest species.Ao ver a valorização da floresta em um quadro baseado no conhecimento e embora existam estudos que indicam como as empresas florestais chilenas avaliam seus ativos florestais, a informação existente pode ser inferida apenas em grandes e médias empresas; no caso das pequenas empresas não existem dados concretos para saber o que o método de valorização de seus activos. Para fornecer uma avaliação crítica dos métodos de avaliação comumente usados para a avaliação de florestas, este artigo tem dois objetivos. Primeiro, avaliar a compatibilidade dos critérios de avaliação baseados no método de valor justo dos ativos biológicos de empresas florestais depois de adotar o Sistema de Informação Financeira Internacionais (IFRS) e, segundo, estabelecer um método para o uso adequado da NIC 41 (Norma Internacional de Contabilidade) no setor florestal por meio de estudos de caso no Chile. O valor justo foi determinado de acordo com a IAS 41, em uma plantação de imatura (oito anos) estabelecida com Pinus radiata, usando a “abordagem de custo” e a “abordagem de renda”. Os principais resultados sugerem que a estimativa do valor justo usando o método de avaliação “abordagem de renda” se torna mais precisa quanto mais jovem o estande, ou seja, calcular o valor justo com base no valor presente líquido do estande, promete mais precisão. No entanto, o uso de softwares de simulação de crescimento e produtividade para áreas de espécies exóticas impedem o uso disseminado desse método. Os resultados indicam a necessidade de harmonizar critérios metodológicos para mensurar o valor justo em culturas de espécies florestais

CO2 capture and conversion: A homemade experimental approach

During the SARS-2-Covid pandemic our institution sought to continue the teaching and learning of experimental laboratories by designing, assembling, and delivering a microscale chemistry kit to the students’ homes. Thanks to this approach students were able to perform ~25 experiments during each one of the Fall 2020 and Spring 2021 semesters in an elective Electrochemistry and Corrosion course offered to Chemical Engineering undergraduates. In addition to performing traditional experiments, students were encouraged to design some of their own and have the entire group reproduce them. One of such student-designed experiments involved the capture of CO2 and its reduction with a readily available active metal (i.e., Al foil) in aqueous media to generate potentially useful products. The highly negative standard potential of Al is exploited for the reduction of lab-generated CO2, and the products are chemically tested. Al as a foil has been reported to be electrochemically inactive for carbon dioxide reduction. However, encouraged by an earlier report of the reduction of CO2 to CO, the Al surface is activated in the present experiment by removal of its natural oxide layer with a solution of CuCl 2 produced in an electrochemical cell. This procedure enables Al to react with CO2 and yield useful chemistry. This experiment turned to be a discovery trip. The detailed procedure is discussed here, as well as the teaching methodology, grading scheme, and student outcomesPeer Reviewe

TECNOLOGÍAS DIGITALES EN LA POSTMODERNIDAD: DESAFÍOS PARA LA ESCUELA

El objetivo es establecer las principales oportunidades y desafíos para la escuela respecto al uso de las tecnologías en un contexto de un nuevo entorno digital y de postmodernidad. La metodología empleada corresponde a la revisión narrativa cualitativa a través de la interpretación y análisis crítico de diversas fuentes documentales. Los principales resultados nos evidencian la omnipresencia de un entorno digital conformado por un entramado de tecnologías tales como Internet, redes telemáticas, telefonía móvil, imagen y sonido digital, videojuegos, dinero electrónico, simuladores, realidad virtual, satélites de telecomunicaciones y memoria digital. Este entorno digital está posibilitando una revolución social, política y cultural, silenciosa, continua e imparable, en el cual la escuela está inserta, la que atiende a niños y jóvenes que están experimentando un conjunto de trastornos: cibercondría, nomofobia, narcisismo digital, dependencia patológica de Internet, intoxicación por exceso de información, bullying, entre otros desórdenes mentales y del comportamiento. A su vez, estas tecnologías tienen el potencial de cambiar y mejorar el mundo, para lo cual a la educación y a la escuela les cabe adaptarse a este contexto tecnológico y asumir desafíos de estas problemáticas, para contribuir en disminución de la exclusión social, acentuada por la desigualdad de acceso a los sistemas tecnológicos, a través de alfabetización tecnológica de niños, jóvenes y adultos. Además, representa una gran oportunidad de experimentar, cambiar, ajustar para investir a los estudiantes como productores de arte, ciencia, filosofía o innovaciones

Relationship Between Salivary Melatonin and Severity of Periodontal Disease

Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/141566/1/jper1533.pd

Business model for the optimization of energy consumption by VAC equipment in service sector buildings

Electricity consumption has been growing in recent decades, and it is estimated that air conditioning accounts for 30% of a building’s total electricity consumption. However, in hot climates this percentage may be even higher, which has led to the development of energy management techniques aimed at reducing the high electric bills paid by end users. This article proposes a business model for the commercialization of intelligent solutions for the optimization of electricity consumption by air conditioning equipment (VAC) in service sector buildings. The study used the Canvas methodology to validate the proposed model, in combination with other techniques such as SCAMPER, interviews, and discussion groups, among others, to validate the proposed business model aimed at the introduction of new techniques for the commercialization of air conditioning. Service-sector buildings exposed to the climate conditions of the Colombian Caribbean region were used as case study. The results summarize the characteristics of the business model, including the respective validations of the nine “Canvas” modules, which enabled reviewing two possible scenarios offering different alternatives for implementation of this initiative

Periimplantitis: fisiopatología y diagnóstico mediante pruebas bioquímicas

El objetivo de este trabajo fue realizar una revisión de la bibliografía internacional sobre la enfermedad periimplantaria, destacando los aspectos fisiopatológicos y su diagnóstico. Los procesos periimplantarios son infecciones por biofilms bacterianos de implantes osteointegrados, que pueden resultar en la pérdida implantaria y la disminución de los niveles óseos que resulta en una grave complicación en nuestra clínica pues dificulta aún más el tratamiento de los pacientes edéntulos. El conocimiento de la fisiopatología y biología molecular es clave en la detección de patología periimplantaria, permitiendo de esta manera una acción terapéutica precoz para evitar la pérdida de implantes dentales y la pérdida ósea asociada

Modeling and simulation of chloride diffusion in concrete with recycled aggregates

The concrete along with steel, are the responsibility structural material required to respond to mechanical stresses; specifically, the tensile stresses are borne by the steel, and it is this material that involvement of durability can lose their resilience. Corrosion of steel is one of the main causes of this affectation in the steel, and this is caused by the entry of chloride ions in the called phenomenon diffusion. This phenomenon is governed by the diffusion equations of the Fick's first and second law [1]; for these, there are several models that describe the behavior of chloride diffusion in conventional concrete, but nevertheless, not in the recycled concrete. In this paper, are used as basis, the models of Janzhuang Xiao et al. [2] and Long-Yuang Li et al. [3] to model and simulate the phenomenon of chloride diffusion in concrete with recycled aggregates; for which it has been used a five-phase model for the aggregate: old and new Interfacial Transition Zones (ITZ), new and old mortar, and original aggregate. Furthermore, in this model were considered as variables the Thickness of the Interfacial Transition Zone (TITZ), the rate of old mortar adhered, the volume fraction of the aggregates and the continuity of the ITZ. The model considered, was composed by aPeer ReviewedPostprint (published version

Chromosome-Level Genome Assembly of the Blue Mussel Mytilus chilensis Reveals Molecular Signatures Facing the Marine Environment

The blue mussel Mytilus chilensis is an endemic and key socioeconomic species inhabiting the southern coast of Chile. This bivalve species supports a booming aquaculture industry, which entirely relies on artificially collected seeds from natural beds that are translocated to diverse physical–chemical ocean farming conditions. Furthermore, mussel production is threatened by a broad range of microorganisms, pollution, and environmental stressors that eventually impact its survival and growth. Herein, understanding the genomic basis of the local adaption is pivotal to developing sustainable shellfish aquaculture. We present a high-quality reference genome of M. chilensis, which is the first chromosome-level genome for a Mytilidae member in South America. The assembled genome size was 1.93 Gb, with a contig N50 of 134 Mb. Through Hi-C proximity ligation, 11,868 contigs were clustered, ordered, and assembled into 14 chromosomes in congruence with the karyological evidence. The M. chilensis genome comprises 34,530 genes and 4795 non-coding RNAs. A total of 57% of the genome contains repetitive sequences with predominancy of LTR-retrotransposons and unknown elements. Comparative genome analysis of M. chilensis and M. coruscus was conducted, revealing genic rearrangements distributed into the whole genome. Notably, transposable Steamer-like elements associated with horizontal transmissible cancer were explored in reference genomes, suggesting putative relationships at the chromosome level in Bivalvia. Genome expression analysis was also conducted, showing putative genomic differences between two ecologically different mussel populations. The evidence suggests that local genome adaptation and physiological plasticity can be analyzed to develop sustainable mussel production. The genome of M. chilensis provides pivotal molecular knowledge for the Mytilus complex

Didáctica General

En la asignatura de Didáctica General se deben desarrollar capacidades en planificación, ejecución y evaluación de los planes y programas educativos; aplicar estrategias metodológicas para el desarrollo, evaluación y reflexión del proceso de enseñanza-aprendizaje con enfoque de educación inclusiva. Entre éstas, destrezas se debe preparar la clase, en el manejo de estrategias metodológicas, capacidad de organización de la clase, desarrollo de procesos de evaluación y reflexión, habilidades para que se elaboren y evalúen recursos didácticos pertinentes en los diferentes contextos didácticos. (Programa de asignatura , 2014). Los principales contenidos que se presenta en el documento son: Fundamentos teóricos, científicos y epistemológicos de la Didáctica General como ciencia que tiene los contenidos: Surgimiento y desarrollo de la Didáctica, Concepto de Didáctica, objeto de estudio, tareas y límites, Enfoques metodológicos contemporáneos de la Didáctica, Teorías y modelos de la Didáctica. Así como, Bases conceptuales y teóricas del proceso de Enseñanza-Aprendizaje y sus contenidos: Principios de enseñanza y aprendizaje, Metodología, Didáctica, Técnicas Educativas, Componentes básicos del Proceso de Enseñanza-Aprendizaje, Etapas del Proceso de Enseñanza-Aprendizaje, Características de los aspectos intervinientes en el proceso de Enseñanza-Aprendizaje y Análisis de la práctica educativa en el aula El Proceso de la Comunicación Didáctica y sus contenidos: Conceptos y elementos, Características, niveles, dimensiones y Tipos e instrumentos de la comunicación didáctica. Finalmente, La Planificación Didáctica desde una perspectiva científica y sus contenidos: Concepto y proceso, Elementos que constituyen el proceso, Principios y Referentes fundamentales de la Planificación Didáctica

Generations UNAB No.4

Esta cuarta edición de la revista Generaciones UNAB, gira en torno a la celebración de los 40 años de inicio de labores de la Facultad de Derecho, cuyo primeros 25 graduados obtuvieron su título en 1978; así como a la celebración de los primeros 30 años de inicio de labores de la Facultad de Comunicación Social que graduó a sus primeros 17 estudiantes en 1987. Hoy, cuatro y tres décadas después del inicio de labores respectivamente, y atendiendo al compromiso institucional con la región, ña Universidad ha permitido que Santander, Colombia y el mundo cuenten con 3.104 abogados y 1.647 comunicadores sociales que se destacan por su compromiso con la sociedad, su trabajo en equipo, ética y valores en el ejercicio profesional.Editorial; Por Marcela Peralta Bautista…03 Columnista invitado, Facultades bien dirigidas; Por Alfonso Gómez Gómez…06 40 años de la Facultad de Derecho…08 Cuatro décadas formando futuro; Por José Manuel Arias Carrizosa…09 Una facultad de libertadores; Por Jaime Gutiérrez Rivero…10 Defendiendo la libertad del conocimiento; Por Sergio Rangel Consuegra…11 La cara humana del derecho; Por Jorge González Aranda…13 La decanatura marcó mi vida; Por Gabriel Burgos Mantilla…14 La unión hace la fuerza; Por Jorge Castillo Rugeles…16 Mis estudiantes son lo más importante; Por Rodolfo Mantilla Jácome…18 La hermenéutica jurídica como sello diferenciador; Por Juan Carlos Acuña Gutiérrez...20 Equipo de trabajo y apoyo directivo; Por Jorge Eduardo Lamo Gómez…22 30 años de la Facultad de Comunicación Social…25 Haciendo el sueño realidad; Por Carlos H. Gómez…26 Un compromiso de vida; Por Maria Isabel León Carreño…28 Construir debatiendo; Por Rodrigo Velasco Ortiz…30 La importancia de potenciar capacidades; Por Luz Amalia Camacho Velásquez...32 Una propuesta académica única; Por Iván Darío Montoya Osorio…34 Graduados Destacando…37 Docente en la Facultad de Derecho UNAB…38 Comunicación Social-Periodista de la UNAB; Por Sonia Díaz…39 Emprendedores UNAB “Apps.com”; Por Marcela Peralta Bautista…40 Instigación “Trata de personas”; Por Lya Fernández de Mantilla, Johana Marcela Reyes…42 Encuentros…45This fourth edition of the magazine Generaciones UNAB, revolves around the celebration of 40 years of beginning of work of the Faculty of Law, whose first 25 graduates obtained their degree in 1978; as well as the celebration of the first 30 years of beginning of work of the Faculty of Social Communication that graduated its first 17 students in 1987. Today, four and three decades after the start of work respectively, and in response to the institutional commitment to the region, ña University has allowed Santander, Colombia and the world to have 3,104 lawyers and 1,647 social communicators who stand out for their commitment to society , their teamwork, ethics and values ​​in professional practice